Court directs priority disposal of delay condonation and stays in tax appeals, suspending recovery proceedings.

JUDGMENT

The petitioner, who is an assessee under the Income Tax Act , has filed Ext.P3 appeal along with a delay petition, being aggrieved by Ext.P1 assessment order pertaining to the assessment year 2008–2009, and Ext.P4 appeal along with a delay petition, being aggrieved by Ext.P2 assessment order pertaining to the assessment year 2011–2012. Along with Exts.P3 and P4 appeals, Exts.P5 and P6 stay petitions were also submitted. Ext. P7 is the revenue recovery notice.

2. The grievance of the petitioner is with regard to the recovery proceedings being pursued by the respondents pending consideration of the appeals and the stay petitions. This writ petition is submitted in such circumstances. After hearing the learned counsel for the petitioner and the learned standing counsel for the respondents, I am inclined to dispose of this writ petition. Accordingly, it is ordered that the 2ndrespondent shall take up the delay condonation applications at first and appropriate orders thereon shall be passed within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner. In the event of the delay being condoned, the 2ndrespondent shall take up Exts.P5 and P6 stay petitions and appropriate orders in accordance with law, shall be passed after hearing the petitioner within a period of one month from the date of condonation of delay. Until such a decision is taken, the recovery proceedings pursuant to Ext.P7 shall be kept in abeyance.